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GST and going concerns - case studies

Published on 19 Feb 03 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper goes through a number of case studies on going concerns and financial planning, vineyards, professional practices, commercial property (mixed use and multiple parties) and farming land.

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Paul INGRAM
Paul Ingram FTIA is a Partner of Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the National Technical CGT subcommittee, the Taxation Committee of the Law Council of Australia, and represents that committee on RevenueSA's Liaison Group.
Current at 24 March 2009
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